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Un a empresa es ,por regla general, es una organización con ánimo de lucro, cuya retribución es el beneficio.
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Una empresa es una organización que se dedica a producir bienes y prestar servicios destinados a satisfacer las necesidades de los consumidores. Para ello emplean los factores productivos (tierra, capital, trabajo) que las familias ponen a su disposición
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¿Cuál es el tipo de empresario que asume un riesgo patrimonial?
¿Cuál es el tipo de empresario que solo asume un riesgo profesional?
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¿Cuál es la función principal de un empresario?
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¿Qué 2 grandes tipos de empresarios hay?
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¿Qué asume un empresario propietario al dirigir y gestionar una empresa?
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¿Cuál es el origen de una idea de negocio?
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¿Cuál es el propósito principal de un plan de empresa?
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¿Qué se presenta en un plan de empresa?
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Si se clasifica una empresa según su propiedad del capital, ¿cuál de las siguientes opciones es posible?
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Una empresa cuyas operaciones se realizan en un país pero exporta a otros países se clasifica como:
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Una sociedad de responsabilidad limitada es un ejemplo de:
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Existen distintos tipos de empresas según el criterio que empleemos para clasificarlas:
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Existen distintos tipos de empresas según el criterio que empleemos para clasificarlas:
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¿Cuál es el propósito de la contabilidad en una empresa?
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¿Cuál es el resultado de explotación de una empresa?
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¿Qué representa el activo en el balance de una empresa?
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¿Cuál es el beneficio neto de una empresa?
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¿Qué es el patrimonio neto de una empresa?
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Una empresa que tiene filiales en varios países y puede exportar a otros se clasifica como
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Study Notes
Entrepreneurial Roles
- An entrepreneur is responsible for directing and managing a business, taking on risk for the results.
Types of Entrepreneurs
- Proprietary Entrepreneur: assumes paternal risk, taking on financial risks as the business owner.
- Professional Entrepreneur: works for owners, taking on professional risks, but not paternal risks.
Business Idea and Plan
- A business project starts with a business idea, which emerges from observing a market need that offers a business opportunity.
- An idea is developed into a business plan, a document that presents the idea, examines its viability from commercial, technical, economic, and financial perspectives, and explains how it will be implemented and managed.
- The business plan serves not only to analyze the project's viability but also as a presentation tool to attract partners and financing.
Classification of Companies
- Companies can be classified as private, public, or mixed according to the ownership of capital.
- Based on the economic sector, companies can be categorized into primary, secondary, or tertiary sectors.
- Companies can be classified as local, regional, national, international, or multinational based on the scope of their business activities.
- According to their size, companies can be classified as Micro, Small, Medium-sized Enterprises (Pymes) or large enterprises.
- Companies can be categorized as with or without legal personality, including individual entrepreneurs, communities of goods, limited liability companies, joint-stock companies, and cooperative societies.
Accounting and Financial Analysis
- Accounting enables the gathering and analysis of all necessary economic and financial information to understand a company's performance.
- Two main magnitudes are used to analyze a company's situation:
Result of Operations
- The result of operations is the difference between operating income and operating expenses over a period of time (usually a year).
- The result of operations, plus the result of financial operations, minus the tax on benefits, equals the net profit.
Net Worth (Patrimonio Neto)
- The net worth of a company is the difference between its assets (goods and rights) and its liabilities (obligations).
- The balance sheet analyzes a company's net worth from two perspectives:
- Assets represent the company's investments.
- Net worth and liabilities represent the company's sources of financing, which can be internal or external.
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